Two listings can both read "Windermere, FL 34786," yet only one of them may sit inside the incorporated Town of Windermere. The other can be in unincorporated Orange County with the same mailing address. A buyer usually first sees the difference in the tax bill, and by then the offer is signed.
The Town has its own police department and its own rules for golf carts and trees. On the most recent published rate sheet, though, Town parcels carry a lower total millage than most unincorporated mill codes. The reason is that the Town pays for one large service outside the millage rate entirely. With Florida's Amendment 3 on the November 3 ballot, that choice now matters more than it has in years.
Which Government Sends the Bill
Every parcel in Orange County has a mill code, which is the stack of taxing authorities that apply to that piece of land. The Orange County Property Appraiser's 2025 final millage rate sheet shows Windermere's two mill codes with combined totals of 15.2311 and 15.4839 mills. On the same sheet, many common unincorporated codes total between 16.0858 and 16.1366 mills, and some go well above that.
For the most common pairing, the gap works out to 0.9055 mills. That comes to about $90.55 per $100,000 of taxable value in the Town's favor, before exemptions and before any non-ad valorem assessments. Those assessments come up in the next section.
The 2026 version of that combined sheet wasn't available when this was written. Both parts of the comparison have stayed flat, though, so the structure carries over. Windermere's Town Council adopted 3.7425 mills for fiscal year 2026/2027 at its September 16, 2026 final budget hearing under Resolution 2026-07. That rate is 4.27% above the rolled-back rate of 3.5893 mills, according to the Town's hearing agenda. The West Orange Times & Observer reported that 3.7425 is the same rate the Town has used since 2018, when it went up to fund infrastructure.
The Swap Behind the Lower Number
The gap comes from what Town parcels don't pay. Orange County charges two municipal-services levies only in the unincorporated area. The county's FY2026-27 budget book lists them with the countywide rate that every parcel pays:
| Levy | FY2026-27 rate | Inside Town limits | Unincorporated "Windermere" address |
|---|---|---|---|
| Orange County countywide | 4.4347 mills | Applies | Applies |
| County Special Tax MSTU | 1.8043 mills | Does not apply | Applies |
| County Fire & EMS MSTU | 2.8437 mills | Does not apply | Applies |
| Town of Windermere operating | 3.7425 mills | Applies | Does not apply |
The county describes the Special Tax MSTU as paying for county services charged to the unincorporated area. It levies the Fire MSTU against non-exempt property in that same area. Together the two MSTUs come to 4.648 mills, and the Town's levy is 3.7425. The difference is 0.9055 mills, which matches the gap on the property appraiser's sheet exactly.
For that 3.7425 mills, Town residents get services the county would otherwise provide. The Windermere Police Department runs round-the-clock patrol and traffic enforcement. Town Public Works handles street maintenance, stormwater, parks and tree-removal permits. Planning, zoning and variances go through the Town, not through Orange County's zoning division.
Fire Service Sits Outside the Millage
A lower millage doesn't fully explain the bill, because one service is missing from the Town's levy. The Observer reported that the Ocoee Fire Department provides fire service for the Town of Windermere. The contract rose to $1.1 million this year from $875,000 the year before, and Town Manager Robert Smith estimated the Town's fire assessment would bring in about $1.5 million to cover it. The fire assessment roll the council approved lists a smaller figure, and the coverage doesn't explain the difference between the two numbers.
Fire service in the unincorporated area is paid through millage. Inside the Town it is a non-ad valorem assessment, which is a separate charge on the tax bill. Fire isn't the only one. At its July 2026 budget session, the Town Council approved four assessment rolls:
- Fire assessment of $1,157,624.45
- Solid waste assessment of $518,920.18
- Stormwater fund assessment roll of $376,525.18
- Willows Street light assessment of $17,861.76
The first three come to about $2.05 million across the Town. Public documents reviewed for this post give only those totals. They don't show a per-home rate or how the fire assessment is split among parcels. So the honest comparison for any one house is the Town's 0.9055-mill advantage minus whatever that parcel's assessments add, and that only shows up on the parcel's actual bill. For a sense of scale, the Town put its estimated taxable value for this year at $1,296,514,401, up more than $33 million.
Amendment 3 Reaches the Two Bills Differently
Here the financing structure starts to matter. House Joint Resolution 1F appears on the November 3, 2026 ballot as Amendment 3. The Florida House final bill analysis describes a new homestead exemption covering the first $150,000 of assessed value in 2027 and the first $250,000 from 2028 on, with the $250,000 figure indexed to inflation starting in 2029. The exemption applies to non-school levies only. The measure would also lower the yearly cap on assessment increases for non-homestead property from 10% to 5%. It would limit what counties and cities can spend ad valorem revenue on, and public safety, fire service and stormwater are on the allowed list. It needs 60% of the vote and would take effect January 1, 2027.
The analysis says plainly that "the exemption would apply to all ad valorem taxes." Its spending limits refer to ad valorem revenue, and the analysis says nothing about restricting non-ad valorem assessments.
That means the exemption reaches different parts of the bill depending on which side of the Town line a home sits on. At an unincorporated Windermere address, fire is paid through the 2.8437-mill Fire MSTU, which is a levy the exemption would apply to. Inside the Town, fire is paid through an assessment, and the analysis ties the exemption to ad valorem taxes without addressing assessments at all. This describes how the measure is written. It is not a forecast of any household's bill, and it is not a recommendation on how to vote.
Statewide, the Revenue Estimating Conference figures cited in the House analysis put the hit to local non-school property tax revenue at $4.95 billion in FY2027-28, $8.78 billion in FY2028-29, and $11.86 billion a year once fully in effect.
What the Town Has Said It Would Trim
Windermere's own numbers are small next to those figures. Smith estimated that about 41% of the Town's homes, roughly 900, fall under the proposed homestead exemption. He projected a revenue loss of about $350,000 in the first year and more than $650,000 in the second, according to the Observer. "If it passes, we will be OK," he told the council. "We're going to have to button it up a little bit."
Smith separated quality of life from levels of service in his recommendations. Roads, stormwater and police were protected. The items he proposed cutting or deferring were the ones Town residents would notice day to day:
- Eliminating or suspending Food Truck Nights and Light Up Windermere
- Moving the Easter Egg Hunt Extravaganza to the Windermere Police Department Foundation, which would fund and organize it
- Cutting the sidewalk repair and construction budget to $20,000 from $100,000, decorations to $15,000 from $35,000, and signage to $5,000 from $44,000
- Dropping the North Phase and South Phase water design work
- Returning about $800,000 in unspent state money from the $3.081 million Potable Water Central Phase grant
Smith also said several capital projects could wait until after November 3 and until the 2027 and 2028 property values come in. The Town has already paid for design work on them. The FY2026-27 list includes Ward Trail Phase 1 with a pedestrian bridge, West Second Avenue potable water, road and stormwater improvements, the Bessie and Butler stormwater basins, and improvements at the Windermere Road and Main Street intersection. The Bessie and Butler work is unusual. ClickOrlando reported in July 2025 that the Town approved a federally grant-funded project worth more than $1.4 million to improve stormwater on those streets while keeping them dirt roads.
The council formally opposed the amendment by resolution. The resolution warns that if property taxes fall, the Town would have to rely more on "sales taxes, user fees, special assessments and state appropriations," the Observer reported. Special assessments are the same tool the Town already uses to pay for fire service. Absentee ballots go out Tuesday, October 13.
Rules That Come With the Town Line
The Town line also brings its own rules. Town golf-cart guidance allows carts on designated roads posted at 30 mph or less, and the Town publishes a district map. The Windermere Tree Board works under a Town-specific framework that covers planting, maintenance, removal and protection. Orange County's residential tree permit rules are different. For single- and two-family homes, the county requires a permit on occupied properties larger than two acres and on any vacant property.
Building limits matter most if you're planning to add on. The Town's Land Development Code caps detached garages and accessory buildings at 18 feet and requires them to sit in a side or rear yard. In July 2026 the council approved, 2-1, a variance that let one property place a detached garage in the front yard with a reduced setback. The 18-foot height cap stayed in place as a condition. Council member CT Allen voted no. "I am very nervous about our town losing its rural aesthetics," she said, as reported by the Observer.
Frequently Asked Questions
Does a 34786 ZIP code mean a home is in the Town of Windermere? No. The mailing address doesn't tell you which government taxes the parcel. The mill code on the property appraiser's record does.
Did the Town raise its rate this year? The rate stayed at 3.7425 mills. It is 4.27% above the 3.5893-mill rolled-back rate, which is why the Town advertised it as higher than rolled-back.
Where can I hear officials discuss Amendment 3? On September 1, a West Orange Property Tax Town Hall at West Orange High School brought together Smith and the managers of Winter Garden and Oakland, Horizon West Magazine reported. Smith has also said he plans to meet with HOAs and civic groups.
If you're comparing two Windermere addresses, The Werner Group can pull each parcel's mill code and assessment lines before you write an offer, so you're comparing actual bills and not ZIP codes. Selling inside the Town limits? Start with a free home valuation, and we'll show buyers how the Town's tax structure works on your property.
This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.
